Common use of General Scope Clause in Contracts

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both Contracting States are parties. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 (Non-Discrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action or any similar provision or action. 4. Except to the extent provided in paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may be taxed in accordance with the laws of that Contracting State. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, paragraphs 2, 3 and 6 of Article 17 (Pensions, Social Security, Annuities, Alimony and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 (Relief From Double Taxation), 24 (Non-Discrimination) and 25 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article 18 (Pension Funds), and Articles 19 (Government Service), 20 (Students and Trainees) and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only to the extent that the item is treated for purposes of the taxation laws of such Contracting State as the income, profit or gain of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Except as provided in subparagraph a) of paragraph 4 of Article 22 (Relief from Double Taxation), the Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both the Contracting States are partiesparty. 3. a) Notwithstanding the provisions of subparagraph (sub-paragraph b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 24 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 23 (Non-Non- Discrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in paragraph 5 of this Article5, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting State. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gainsparagraphs 1 b), subparagraph (b) of paragraph 1, paragraphs 2, 3 5, 6 and 6 9 of Article 17 (Pensions, Social Security, Annuities, Alimony Alimony, and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 22 (Relief From from Double Taxation), 24 23 (Non-Discrimination) ), and 25 24 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 7 of Article 18 17 (Pension FundsPensions, Social Security, Annuities, Alimony, and Child Support), and Articles 19 18 (Government Service), 20 19 (Students Students, Trainees, Teachers and Trainees) Researchers), and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both the Contracting States are parties. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 (Non-Discrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in paragraph 5 of this Article5, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting State. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gainsparagraphs 1 b), subparagraph (b) of paragraph 1, paragraphs 2, 3 and 6 5 of Article 17 (Pensions, Social Security, Annuities, Alimony Xxxxxxx, and Child Support), paragraph 3 of Article and Articles 18 (Pension Funds), and Articles 23 (Relief From from Double Taxation), 24 (Non-Discrimination) ), and 25 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article 18 (Pension Funds), and Articles 19 (Government Service), 20 (Students and Trainees) ), and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Except as specifically provided herein, this Convention shall apply is applicable only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: (a) by the laws of either Contracting State; or (b) by any other agreement to which both between the Contracting States are partiesStates. 3. (a) Notwithstanding the provisions of subparagraph sub-paragraph (b) of paragraph 2 of this Article: (i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 26 (Mutual Agreement Procedure) of this Convention; and (ii) the provisions of Article II and Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 25 (Non-Discriminationdiscrimination) of this Convention. (b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in Notwithstanding any provision of this Convention except paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of may tax its residents (as determined under Article 4 (ResidentResidence)) ), and by reason of citizenship may tax its citizens. Notwithstanding the other provisions of , as if this Convention, a former citizen or former long-term resident of a Contracting State may be taxed in accordance with the laws of that Contracting StateConvention had not come into effect. 5. The provisions of paragraph 4 of this Article shall not affect: (a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), sub-paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, 1 and paragraphs 2, 3 and 6 5 of Article 17 (Pensions, Social Security, Annuities, Alimony Alimony, and Child Support), paragraph 3 1 of Article 18 (Pension Funds), Schemes) and Articles 23 24 (Relief From Double Taxation), 24 25 (Non-Discrimination) Non- discrimination), and 25 26 (Mutual Agreement Procedure)) of this Convention; and (b) the benefits conferred by a Contracting State under paragraph 1 2 of Article 18 (Pension Funds), Schemes) and Articles 19 (Government Service), 20 (Students Students), and Trainees) and 27 28 (Members of Diplomatic Missions Agents and Consular Posts)Officers) of this Convention, upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For A former citizen or long-term resident whose loss of citizenship or long-term resident status had as one of its principal purposes the avoidance of tax (as defined under the laws of the Contracting State of which the person was a citizen or long-term resident) shall be treated for the purposes of paragraph 4 of this Convention, an item Article as a citizen of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent Contracting State but only for a period of 10 years following the loss of such status. This paragraph shall apply only in respect of income from sources within that Contracting State (including income deemed under the taxation laws domestic law of either Contracting that State to arise from such sources). Paragraph 4 of this Article shall be considered to be derived by a not apply in the case of any former citizen or long-term resident of a Contracting StateState who ceased to be a citizen or long-term resident of that State at any time before February 6th, but only to the extent that the item is treated for purposes of the taxation laws of such Contracting State as the income, profit or gain of a resident1995. 7. Where an item under any provision of income, profit this Convention income or gain gains arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention are relieved from tax in that Contracting State and, under the law of in force in the other Contracting State, a person’s tax , in respect of such item the said income or gains, is determined subject to tax by reference to the amount thereof that which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-first- mentioned Contracting State shall apply only to so much of the amount income or gains as is taxed in the other Contracting State. 8. Where an enterprise An item of income, profit or gain derived through a person that is fiscally transparent under the laws of either Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable shall be considered to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if be derived by a resident of a Contracting State to the extent that the item is denied treated for the benefits of this Convention pursuant to this paragraph, the competent authority purposes of the other taxation law of such Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence income, profit or gain of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting Stateresident.

General Scope. 1. This Except as specifically provided herein, this Convention shall apply is applicable only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both between the Contracting States are partiesStates. 3. a) Notwithstanding the provisions of subparagraph (sub-paragraph b) of paragraph 2 of this Article: (i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 26 (Mutual Agreement Procedure) of this Convention; and (ii) the provisions of Article II and Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 25 (Non-Discriminationdiscrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in Notwithstanding any provision of this Convention except paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of may tax its residents (as determined under Article 4 (ResidentResidence)) ), and by reason of citizenship may tax its citizens. Notwithstanding the other provisions of , as if this Convention, a former citizen or former long-term resident of a Contracting State may be taxed in accordance with the laws of that Contracting StateConvention had not come into effect. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), sub-paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, 1 and paragraphs 2, 3 and 6 5 of Article 17 (Pensions, Social Security, Annuities, Alimony Xxxxxxx, and Child Support), paragraph 3 1 of Article 18 (Pension Funds), Schemes) and Articles 23 24 (Relief From Double Taxation), 24 25 (Non-Discrimination) discrimination), and 25 26 (Mutual Agreement Procedure)) of this Convention; and b) the benefits conferred by a Contracting State under paragraph 1 2 of Article 18 (Pension Funds), Schemes) and Articles 19 (Government Service), 20 (Students Students), and Trainees) and 27 28 (Members of Diplomatic Missions Agents and Consular Posts)Officers) of this Convention, upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For A former citizen or long-term resident whose loss of citizenship or long-term resident status had as one of its principal purposes the avoidance of tax (as defined under the laws of the Contracting State of which the person was a citizen or long-term resident) shall be treated for the purposes of paragraph 4 of this Convention, an item Article as a citizen of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent Contracting State but only for a period of 10 years following the loss of such status. This paragraph shall apply only in respect of income from sources within that Contracting State (including income deemed under the taxation laws domestic law of either Contracting that State to arise from such sources). Paragraph 4 of this Article shall be considered to be derived by a not apply in the case of any former citizen or long-term resident of a Contracting StateState who ceased to be a citizen or long-term resident of that State at any time before February 6th, but only to the extent that the item is treated for purposes of the taxation laws of such Contracting State as the income, profit or gain of a resident1995. 7. Where an item under any provision of income, profit this Convention income or gain gains arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention are relieved from tax in that Contracting State and, under the law of in force in the other Contracting State, a person’s tax , in respect of such item the said income or gains, is determined subject to tax by reference to the amount thereof that which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount income or gains as is taxed in the other Contracting State. 8. Where an enterprise An item of income, profit or gain derived through a person that is fiscally transparent under the laws of either Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable shall be considered to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if be derived by a resident of a Contracting State to the extent that the item is denied treated for the benefits of this Convention pursuant to this paragraph, the competent authority purposes of the other taxation law of such Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence income, profit or gain of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting Stateresident.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both of the Contracting States are parties. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 (Non-Discrimination) of this Convention. b) For the purposes of this paragraph, a “"measure” " is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in paragraph 5 of this Article5, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding Further, except to the extent provided in paragraph 5 and notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting State. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gainsparagraphs 1 b), subparagraph (b) of paragraph 1, paragraphs 2, and 3 and 6 of Article 17 (Pensions, Pensions and Income from Social Security, Annuities, Alimony and Child Support), paragraph 3 of Article 18 (Pension Funds), ) and Articles 23 (Relief From Double Taxation), 24 (Non-Discrimination) ), and 25 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article Articles 18 (Pension Funds), and Articles 19 (Government Service), 20 19 (Students and Trainees) ), 20 (Professors and Teachers), and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Except as provided in subparagraph a) of paragraph 4 of Article 22 (Relief from Double Taxation), the Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both the Contracting States are partiesparty. 3. a) Notwithstanding the provisions of subparagraph (sub-paragraph b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 24 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 23 (Non-Discrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to the extent provided in paragraph 5 of this Article5, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting State. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gainspara­graphs 1 b), subparagraph (b) of paragraph 1, paragraphs 2, 3 5, 6 and 6 9 of Article 17 (Pensions, Social Security, Annuities, Alimony Alimony, and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 22 (Relief From from Double Taxation), 23 (Non‑Discrimination), and 24 (Non-Discrimination) and 25 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 7 of Article 18 17 (Pension FundsPensions, Social Security, Annuities, Alimony, and Child Support), and Articles 19 18 (Government Service), 20 19 (Students Students, Train­ees, Teachers and Trainees) Researchers), and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both Contracting States are parties. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in ServicesServices (GATS), the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services (GATS) shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 (Non-Non- Discrimination) of this Convention. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except Notwithstanding the provisions of paragraph 2, and except to the extent provided in paragraph 5 of this Article5, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)) and its citizens. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting State, but only on income from sources within that Contracting State (including income deemed to arise from sources within that Contracting State under the domestic law of that Contracting State). 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, paragraphs 2, 3 and 6 5 of Article 17 18 (Pensions, Social Security, Annuities, Alimony Alimony, and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 (Relief From Elimination of Double Taxation), 24 (Non-Discrimination) ), and 25 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article 18 (Pension Funds), and Articles 19 (Government Service), 20 (Students and Trainees) ), and 27 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Conventiona) Except as provided in subparagraph b), an item of income, profit or gain derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain of a resident. 7. Where b) Subparagraph a) shall not apply to an item of income, profit or gain arising if the entity described in one subparagraph a) is not fiscally transparent under the laws of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment income, profit or gain arises, is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated organized in a third state that does not have state, and is eligible for benefits under a comprehensive convention for the avoidance of double taxation between the third state and the State in force with the Contracting State from which the benefits income, profit or gain arises with respect to that item of this Convention income, profit or gain that are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied more favorable than the benefits of this Convention pursuant to this paragraph, provided by the competent authority of the other Contracting State may, nevertheless, grant the benefits provisions of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting Stateitem.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both the Contracting States are partiesparty. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article: i) for purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, whether a taxation measure is within the scope of this Convention, shall be determined exclusively in accordance with the provisions of Article 25 24 (Mutual Agreement Procedure) of this Convention; and ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree that the measure is not within the scope of Article 24 23 (Non-Discrimination) of this Convention. b) For the purposes of this paragraph, a “taxation measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action, relating to taxation. 4. Except to the extent provided in a) Notwithstanding any provision of this Convention except paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of may tax its residents (as determined under Article 4 (Resident)) ), and by reason of citizenship may tax its citizens. , as if this Convention had not come into effect. b) Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may the United States may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting Statethe United States. This paragraph shall apply only in respect of income from sources within the United States (including income deemed under the domestic law of the United States to arise from such sources). 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, paragraphs 2, 3 1 and 6 2 of Article 17 (Pensions, Social SecuritySecurity Payments, Annuities, Alimony Xxxxxxx, and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 22 (Relief From Double Taxation), 24 23 (Non-Discrimination) ), and 25 24 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article Articles 18 (Pension Funds), and Articles 19 (Government Service), 20 19 (Students Students, Trainees, Teachers and Trainees) Researchers), and 27 26 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain income derived by or through an entity that is treated as wholly or partly fiscally transparent under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain income of a resident. 7. Where an item of income, profit or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the amount as is taxed in the other Contracting State. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both between the Contracting States are partiesStates. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article2: (i) for purposes of paragraph 3 the provisions of Article XXII 24 (ConsultationMutual Agreement Procedure) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, exclusively shall apply to any dispute concerning whether a taxation measure is within the scope of this Convention, and the procedures under this Convention exclusively shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Conventionapply to that dispute; and (ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree determine that the a taxation measure is not within the scope of Article 24 (Nonthis Convention, the non-Discrimination) discrimination obligations of this ConventionConvention exclusively shall apply with respect to that measure, except for such national treatment or most-favored-nation obligations as may apply to trade in goods under the General Agreement on Tariffs and Trade. No national treatment or most-favored-nation obligation under any other agreement shall apply with respect to that measure. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to Notwithstanding any provision of the extent provided in Convention except paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of may tax its residents (as determined under Article 4 (Resident)) ), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. Notwithstanding the other provisions of this Convention, a former citizen or former long-long- term resident of a Contracting State may the United States may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting Statethe United States. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, paragraphs 2, 3 2 and 6 4 of Article 17 (Pensions, Social Security, and Annuities, Alimony and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 22 (Relief From from Double Taxation), 24 23 (Non-Discrimination) ), and 25 24 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article Articles 18 (Pension Funds), and Articles 19 (Government Service), 20 19 (Students and Trainees) ), and 27 26 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain income derived by or through an entity that is treated as wholly a partnership, trust or partly fiscally transparent estate under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain income of a resident. 7. Where an item of income, profit either in its hands or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much hands of the amount as is taxed in the other Contracting Stateits partners or beneficiaries. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.

General Scope. 1. This Convention shall apply only to persons who are residents of one or both of the Contracting States, except as otherwise provided in this the Convention. 2. This Convention shall not restrict in any manner any benefit now or hereafter accorded: a) by the laws of either Contracting State; or b) by any other agreement to which both between the Contracting States are partiesStates. 3. a) Notwithstanding the provisions of subparagraph (b) of paragraph 2 of this Article2: (i) for purposes of paragraph 3 the provisions of Article XXII 24 (ConsultationMutual Agreement Procedure) of the General Agreement on Trade in Services, the Contracting States agree that any question arising as to the interpretation or application of this Convention and, in particular, exclusively shall apply to any dispute concerning whether a taxation measure is within the scope of this Convention, and the procedures under this Convention exclusively shall be determined exclusively in accordance with the provisions of Article 25 (Mutual Agreement Procedure) of this Conventionapply to that dispute; and (ii) the provisions of Article XVII (National Treatment) of the General Agreement on Trade in Services shall not apply to a taxation measure unless the competent authorities agree determine that the a taxation measure is not within the scope of Article 24 (Nonthis Convention, the non-Discrimination) discrimination obligations of this ConventionConvention exclusively shall apply with respect to that measure, except for such national treatment or most-favored-nation obligations as may apply to trade in goods under the General Agreement on Tariffs and Trade. No national treatment or most-favored-nation obligation under any other agreement shall apply with respect to that measure. b) For the purposes of this paragraph, a “measure” is a law, regulation, rule, procedure, decision, administrative action action, or any similar provision or action. 4. Except to Notwithstanding any provision of the extent provided in Convention except paragraph 5 of this Article, this Convention shall not affect the taxation by a Contracting State of may tax its residents (as determined under Article 4 (Resident)) ), and by reason of citizenship may tax its citizens, as if the Convention had not come into effect. Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of a Contracting State may the United States may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of that Contracting Statethe United States. 5. The provisions of paragraph 4 of this Article shall not affect: a) the benefits conferred by a Contracting State under paragraph 3 of Article 7 (Business Profits), paragraph 2 of Article 9 (Associated Enterprises), paragraph 7 of Article 13 (Gains), subparagraph (b) of paragraph 1, paragraphs 2, 3 2 and 6 4 of Article 17 (Pensions, Social Security, and Annuities, Alimony and Child Support), paragraph 3 of Article 18 (Pension Funds), and Articles 23 22 (Relief From from Double Taxation), 24 23 (Non-Discrimination) ), and 25 24 (Mutual Agreement Procedure); and b) the benefits conferred by a Contracting State under paragraph 1 of Article Articles 18 (Pension Funds), and Articles 19 (Government Service), 20 19 (Students and Trainees) ), and 27 26 (Members of Diplomatic Missions and Consular Posts), upon individuals who are neither citizens of, nor have been admitted for permanent residence in, that Contracting State. 6. For the purposes of this Convention, an An item of income, profit or gain income derived by or through an entity that is treated as wholly a partnership, trust or partly fiscally transparent estate under the taxation laws of either Contracting State shall be considered to be derived by a resident of a Contracting State, but only State to the extent that the item is treated for purposes of the taxation laws law of such Contracting State as the income, profit or gain income of a resident. 7. Where an item of income, profit either in its hands or gain arising in one of the Contracting States otherwise would be entitled to the benefits of this Convention in that Contracting State and, under the law of the other Contracting State, a person’s tax in respect of such item is determined by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much hands of the amount as is taxed in the other Contracting Stateits partners or beneficiaries. 8. Where an enterprise of a Contracting State derives income from the other Contracting State, and the first-mentioned Contracting State treats that income as attributable to a permanent establishment situated outside of that Contracting State, the benefits of this Convention shall not apply to that income if: a) the profits that are treated as attributable to the permanent establishment are subject to a combined aggregate effective rate of tax in the first-mentioned Contracting State and the state in which the permanent establishment is situated that is less than the lesser of (i) 15 percent or (ii) 60 percent of the general statutory rate of company tax applicable in the first-mentioned Contracting State; or b) the permanent establishment is situated in a third state that does not have a comprehensive convention for the avoidance of double taxation in force with the Contracting State from which the benefits of this Convention are being claimed, unless the first-mentioned Contracting State includes the income treated as attributable to the permanent establishment in its tax base. However, if a resident of a Contracting State is denied the benefits of this Convention pursuant to this paragraph, the competent authority of the other Contracting State may, nevertheless, grant the benefits of this Convention with respect to a specific item of income if such competent authority determines that such grant of benefits is justified in light of the reasons such resident did not satisfy the requirements of this paragraph (such as the existence of losses). The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other Contracting State before either granting or denying a request made under this paragraph by a resident of that other Contracting State.